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Housing Allowance

If you are a retired minister of the gospel, a portion or all of your annual pension may be designated as available for housing allowance, pursuant to Internal Revenue Service Ruling 75-22. However, the amount actually excludable as housing allowance cannot exceed:

  • The fair rental value of the furnished home plus the cost of utilities, furnishing and maintenance; or
  • The actual expenses of operating a home; or
  • The amount designated by the WPF as a housing allowance.

To download the chapter on housing allowance from the 2008 "Preparing Your Minister's Tax Return" booklet from Daniel D. Busby, please click on the image.